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2023-24
Player Options:
N/A
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Carmelo Anthony - Unrestricted Non-Bird
Avery Bradley - Unrestricted Non-Bird
Jared Dudley - Unrestricted Early Bird
Wayne Ellington - Unrestricted Non-Bird
Dwight Howard - Unrestricted Non-Bird
Dion Waiters - Unrestricted Non-Bird
Incentives:
Spencer Dinwiddie - Unlikely Incentives: $1 (NBA Championship)
Austin Reaves - Trade Kicker: 15%
D'Angelo Russell - Unlikely Incentives: $700,000
Jarred Vanderbilt - Likely Incentives: $58,000; Unlikely Incentives: $145,000
2024-25
Player Options:
Jaxson Hayes (Must be Exercised by 6/29/24)
LeBron James (Must be Exercised by 6/29/24)
Cam Reddish (Must be Exercised by 6/29/24)
D'Angelo Russell (Must be Exercised by 6/29/24)
Christian Wood (Must be Exercised by 6/29/24)
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Colin Castleton - Restricted Non-Bird (Qualifying Offer: Two-way)
Max Christie - Restricted Early Bird (Qualifying Offer: $2,293,637)
Spencer Dinwiddie - Unrestricted Non-Bird
Harry Giles - Unrestricted Non-Bird
Jaxson Hayes - Unrestricted Non-Bird (If 2024-25 PO Declined)
LeBron James - Unrestricted Bird (If 2024-25 PO Declined)
Skylar Mays - Restricted Non-Bird (Qualifying Offer: Two-way)
Taurean Prince - Unrestricted Non-Bird
Cam Reddish - Unrestricted Non-Bird (If 2024-25 PO Declined)
D'Angelo Russell - Unrestricted Bird (If 2024-25 PO Declined)
Christian Wood - Unrestricted Non-Bird (If 2024-25 PO Declined)
Carmelo Anthony - Unrestricted Non-Bird
Avery Bradley - Unrestricted Non-Bird
Jared Dudley - Unrestricted Early Bird
Wayne Ellington - Unrestricted Non-Bird
Dwight Howard - Unrestricted Non-Bird
Dion Waiters - Unrestricted Non-Bird
Incentives:
Austin Reaves - Trade Kicker: 15%
D'Angelo Russell - Unlikely Incentives: $700,000 (If 2024-25 PO Exercised)
2025-26
Player Options:
N/A
Team Options:
Jalen Hood-Schifino - 3rd Year Rookie Scale (Must be Exercised by 10/31/24)
Non-Guaranteed Salaries:
Maxwell Lewis - $100,000 Guaranteed (Fully GTD on 6/29/25)
Cap Holds:
Alex Fudge - Restricted Early Bird (Qualifying Offer: $2,443,839)
Jaxson Hayes - Unrestricted Early Bird (If 2024-25 PO Exercised)
Jalen Hood-Schifino - Unrestricted (If 3rd Year Rookie Scale TO Declined)
LeBron James - Unrestricted Bird (If 2024-25 PO Exercised)
Cam Reddish - Unrestricted Early Bird (If 2024-25 PO Exercised)
D'Angelo Russell - Unrestricted Bird (If 2024-25 PO Exercised)
Christian Wood - Unrestricted Early Bird (IF 2024-25 PO Exercised)
Carmelo Anthony - Unrestricted Non-Bird
Avery Bradley - Unrestricted Non-Bird
Jared Dudley - Unrestricted Early Bird
Wayne Ellington - Unrestricted Non-Bird
Dwight Howard - Unrestricted Non-Bird
Dion Waiters - Unrestricted Non-Bird
Incentives:
Austin Reaves - Trade Kicker: 15%
2026-27
Player Options:
Austin Reaves (Must be Exercised by 6/29/26)
Team Options:
Jalen Hood-Schifino - 4th Year Rookie Scale (Must be Exercised by 10/31/25)
Maxwell Lewis (Must be Exercised by 6/29/26)
Non-Guaranteed Salaries:
Maxwell Lewis - $0 Guaranteed (Fully GTD on 1/10/27) (If 2026-27 TO Exercised)
Cap Holds:
Rui Hachimura - Unrestricted Bird
Jalen Hood-Schifino - Unrestricted (If 4th Year Rookie Scale TO Declined)
Maxwell Lewis - Restricted Bird (Qualifying Offer: $2,999,264) (If 2026-27 TO Declined)
Austin Reaves - Unrestricted Bird (If 2026-27 PO Declined)
Gabe Vincent - Unrestricted Bird
Carmelo Anthony - Unrestricted Non-Bird
Avery Bradley - Unrestricted Non-Bird
Jared Dudley - Unrestricted Early Bird
Wayne Ellington - Unrestricted Non-Bird
Dwight Howard - Unrestricted Non-Bird
Dion Waiters - Unrestricted Non-Bird
Incentives:
Austin Reaves - Trade Kicker: 15% (If 2026-27 PO Exercised)
2027-28
Player Options:
Anthony Davis (Must be Exercised by 6/29/27)
Jarred Vanderbilt (Must be Exercised by 6/29/27)
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Anthony Davis - Unrestricted Bird (If 2027-28 PO Declined)
Jalen Hood-Schifino - Restricted Bird (Qualifying Offer: $9,439,968) (If 4th Year Rookie Scale TO Exercised)
Maxwell Lewis - Unrestricted Bird (If 2026-27 TO Exercised)
Austin Reaves - Unrestricted Bird (If 2026-27 PO Exercised)
Jarred Vanderbilt - Unrestricted Bird (If 2027-28 PO Declined)
Carmelo Anthony - Unrestricted Non-Bird
Avery Bradley - Unrestricted Non-Bird
Jared Dudley - Unrestricted Early Bird
Wayne Ellington - Unrestricted Non-Bird
Dwight Howard - Unrestricted Non-Bird
Dion Waiters - Unrestricted Non-Bird
INCOMPLETE ROSTER CHARGE (1)
Incentives:
N/A
2028-29
Player Options:
N/A
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Anthony Davis - Unrestricted Bird (If 2027-28 PO Exercised)
Jarred Vanderbilt - Unrestricted Bird (If 2027-28 PO Exercised)
Carmelo Anthony - Unrestricted Non-Bird
Avery Bradley - Unrestricted Non-Bird
Jared Dudley - Unrestricted Early Bird
Wayne Ellington - Unrestricted Non-Bird
Dwight Howard - Unrestricted Non-Bird
Dion Waiters - Unrestricted Non-Bird
INCOMPLETE ROSTER CHARGE (4)
Incentives:
N/A
2023-24
Mid-Level/Room Exception: $1,905,000 (Non-Taxpayer MLE) (HARD CAPPED AT TAX
APRON)
- Gabe Vincent ($10,500,000)
Bi-Annual Exception: $0 (HARD CAPPED AT TAX APRON)
- Taurean Prince ($4,516,000)
Trade Exceptions:
2024-25: Access to Tax MLE, No BAE as Used in 2023-24 and as Taxpayer
2025-26: Access to Non-Tax MLE and BAE
2026-27: Access to Room Exception, No BAE as Under-the-Cap
2027-28: Access to Room Exception, No BAE as Under-the-Cap
2028-29: Access to Room Exception, No BAE as Under-the-Cap
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